Published on 27 Jul 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
- is “Kyoto” creating new kinds of “property”?
- “carbon sinks” - leases or conveyances?
- what duty consequences arise from trading in “carbon rights”?
- NSW Greenhouse Gas Abatement Certi?cates
- renewable energy certi?cates - how are they taxed?
- problems of valuation.
Amrit MacIntyre, CTA, is a Partner at Baker & McKenzie in Sydney. He practises in indirect taxes, including stamp
duty. He was admitted to practice in 1988. He is the co-author of the CCH Australian GST Guide loose-leaf service and the
CCH Duties Law & Practice loose-leaf services. Amrit is also the co-author of GST and the Financial Markets. He Chairs The
Tax Institute/New South Wales Office of State Revenue Liaison Committee. He is also a member of the Australian Taxation Office Public Rulings Panel.
- Current at
22 April 2014